NZ IFRS 16

Leases

Sets out the principles for the recognition, measurement, presentation and disclosure of leases.

  • Covid-19-Related Rent Concessions beyond 30 June 2021 – This version is effective for reporting periods beginning on or after 1 Apr 2021

    Date of issue: Apr 2021

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2016

    Date compiled to: 12 Jul 2018

  • Covid-19-Related Rent Concessions – This version is effective for reporting periods beginning on or after 1 Jun 2020 (early adoption permitted)

    Date of issue: Jun 2020

  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2020

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2016

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: Feb 2016

  • RDR NZ IFRS 16 and NZ IAS 7 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018

*Additional Material is restricted to those with NZ-assigned IP addresses only.